FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Abstract

This study aims to re-examine the influence of the variable company size, public accounting firm size, solvency, liquidity, and profitability to affect the audit report lag in banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The type of data used is quantitative data in the form of audited financial reports and qualitative data in the form of a list of banking companies. The sample in this study were 37 banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, with a total of 111 observations. The samples were determined using purposive sampling method. The analytical tool used is multiple linear analysis. The results of this study indicate that the variable company size, public accounting firm size, liquidity and profitability have a negative effect on audit report lag, while solvency has a positive effect on audit report lag.